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NYS Comptroller


Audits of Local Governments and School Districts

Heuvelton Central School District – Payroll (2016M-322)

Released: October 14, 2016 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to evaluate the accuracy of the District’s payroll payments for the period July 1, 2014 through May 31, 2016.


The Heuvelton Central School District is located in the Towns of Canton, De Kalb, De Peyster, Lisbon, Macomb and Oswegatchie in St. Lawrence County. The District, which operates one school with approximately 530 students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $13.3 million.

Key Finding

  • The District’s procedures for payroll processing and payroll review and certification were adequate to ensure that the employees we reviewed were accurately paid at Board-authorized rates.

Key Recommendations

  • There are no recommendations in this report.

Local Government and School Accountability Contact Information:

Phone: (518) 474-4037; Email:
Address: Office of the State Comptroller, Division of Local Government and School Accountability
110 State Street, 12th Floor; Albany, NY 12236